https://www.taxtmi.com/caselaws?id=90112 The Tribunal dismissed the Revenue's appeal, upholding the Collector (Appeals)' decision. It concluded that the contract prices were valid under Section 4(1)(a) and that different prices for different classes of buyers based on location were permissible. The Tribunal emphasized the need for concrete evidence to support allegations of undervaluation and found no such evidence in this case. en-us Wed, 03 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 15:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90112 The Tribunal dismissed the Revenue's appeal, upholding the Collector (Appeals)' decision. It concluded that the contract prices were valid under Section 4(1)(a) and that different prices for different classes of buyers based on location were permissible. The Tribunal emphasized the need for concrete evidence to support allegations of undervaluation and found no such evidence in this case. Case-Laws Central Excise Wed, 03 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90112